AR SB377

Repeals motor fuel tax provisions superseded by the Arkansas Tax Procedure Act, including sections 26-55-233, 26-55-237, 26-55-238, 26-55-243, and 26-55-244, consolidating tax administration procedures.

Eliminates the distillate special fuel exemption for purchases of 60 gallons or less for non-motor vehicle use and removes the exemption for sales to first receivers.

Prohibits licensed first receivers of motor fuel from selling untaxed motor fuel to another first receiver or pipeline importer unless a specific exemption applies under § 26-55-207.

Allows disclosure of delinquent motor fuel excise tax, distillate special fuel tax, and liquefied gas special fuel tax information to bonding companies that provide required surety bonds.

Replaces specific penalty percentages (2% and 8%) for late motor fuel tax payments with general penalties and interest provisions under the Arkansas Tax Procedure Act, and requires bonding company notification when taxes become 60 days delinquent or when final assessment is issued.